On January 18, 2024, the "Communiqué on Amendment to the Value Added Tax General Implementation Communiqué Regarding Changes in Value Added Tax Refund Requests in International Transportation Activities," numbered 49, was published in the Official Gazette with important changes to the VAT application for transportation exceptions.

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According to the published Communiqué, the changes made are summarized below: Non-resident passengers in Turkey can receive a refund of the VAT they paid for goods purchased in Turkey and taken out of Turkey (goods accompanying the passenger) during the customs clearance of the purchased goods. However, the exemption can only be applied if the total price of the goods received by the buyer from sellers who can make sales within the scope of the exemption is over 100 TL excluding VAT. With Article 3 of VAT General Communiqué No. 49, this amount has been raised to 1,000 TL.

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The Communiqué mandates that taxpayers, to benefit from the transportation exemption, must possess a valid authorization document issued in their name according to the relevant legislation for the conduct of international transportation activities during the period they engage in transportation activities.

For both benefiting from the exemption and the right to refund, it is now mandatory for organizer companies to have a TIO Authorization Document.

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As the vehicles used in transportation activities must be registered under a single vehicle document attached to the authorization document, it is now possible to perform the transportation activities (carriage work) with private or leased vehicles registered under the vehicle document attached to the authorization document.

Concerning refund requests arising from transportation works within the scope of the transportation exemption, taxpayers are now required to submit the authorization document and attached vehicle document obtained according to the relevant legislation for the conduct of international transportation activities to the tax offices they are affiliated with.

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Additionally, after section 15 (I/B-15) of VAT GUT, a new section titled "16. Application of VAT in the Sale of Cards, Passwords, Codes, and Similar Items" has been added.

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In Article 1 of VAT General Communiqué No. 49, detailed explanations regarding the application of VAT on these cards, passwords, and codes are provided.

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In VAT GUT, for sales made with a special invoice to non-residents in Turkey (suitcase trade), it is stated that VAT exemption can be applied if the total amount of the sold goods exceeds 2,000 TL. With Article 2 of VAT General Communiqué No. 49, this amount has been raised to 10,000 TL.

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This Communiqué came into effect on February 1, 2024.